S Corp Officers Performing Services Are Employees; Pay Is Wage

[sbse]

To find out more about tax laws affecting corporate officers who perform
services, visit the IRS Stakeholder Partners Headliners page at:
http://www.irs.gov/businesses/small/article/0,,id=112602,00.html.
For a complete listing of 2003 Headliners by volume and/or topic, go to
http://www.irs.gov/businesses/small/article/0,,id=102669,00.html on the
SB/SE web site.
Have you seen the IRS Small Business/Self-Employed website lately?  We
have a variety of tools to help you--just click on
http://www.irs.gov/smallbiz.
Do you know who’s partnering with the IRS to provide information and
resources for your business? Visit the IRS Small Business/Self-Employed
Partners page at:
http://www.irs.gov/businesses/small/article/0,,id=101200,00.html .

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